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What is Reverse Charge Mechanism in GST Explained about?

This document discusses reverse charge mechanism under GST and provides details on its applicability, time of supply, key differences between forward and reverse charge, registration requirements, suppliers and recipients. It notes that reverse charge applies to supplies from unregistered dealers to registered ones, services through e-commerce operators, and certain goods/services specified by authorities. Recipients are liable to pay tax under reverse charge and must register irrespective of thresholds. Re

Author

Rashi Arora

Language

EN